| Zhurin Stepan Alexandrovich, Svirina Victoria Yurievna
Basic accounting approaches of cryptoassets according to IFRS
ID number: J202334
Abstract: The article examines the current state of the methodology for accounting and reflecting crypto assets in financial statements in accordance with international standards. The features specific to the crypto asset have been identified. The relationship of International Financial Reporting Standards in
Key-words: cryptoasset, digital asset, accounting method, IFRS (International Financial Reporting Standards), financial statements, cryptocurrency, methodology
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